Liquidating Partnerships Prior to liquidating their partnership, MacPherson and Dunn had capital accounts of $64,000 and $108,000, respectively. Prior to liquidation, the partnership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $206,000. The partnership had $7,000 of liabilities. MacPherson and Dunn share income and losses equally, Determine the amount received by MacPherson as a final distribution from liquidation of the partnership